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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) jurnal syntax admiration Journal of Management and Bussines (JOMB) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Al-Buhuts (e-journal) Jurnal Ekonomika Dan Bisnis Economic Reviews Journal International Journal Administration, Business & Organization Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi, Keuangan dan Perpajakan VISA: Journal of Vision and Ideas KINERJA : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi ABDIMAS NUSANTARA
Ratnawati, Dyah
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Ukuran Perusahaan, Tingkat Hutang, Dan Profitabilitas Terhadap Manajemen Pajak Thorifatim Magfiroh; Dyah Ratnawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.11232

Abstract

Sumber pajak salah satunya ialah wajib pajak badan. Masalah yang umum terjadi ialah beberapa perusahaan sering kali berusaha untuk menjaga beban pajak serendah mungkin. Beberapa perusahaan memilih untuk menghindari pajak. Kegiatan ini seringkali memberikan dampak negatif terhadap penerimaan pajak Indonesia. Manajemen perpajakan dapat dikatakan sebagai strategi yang dilakukan oleh pengelola untuk mengatur dan mengelola urusan perpajakan dari sudut pandang kemaslahatan Perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, tingkat hutang, dan profitabilitas terhadap manajemen pajak pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2018 hingga 2022. Yang menjadi Populasi penelitian ini adalah perusahaan yang merupakan seluruh perusahaan konsumen primer yang terdaftar di Bursa Efek Indonesia pada tahun 2018 hingga 2022. Sampel untuk penelitian ini terdiri dari 17 perusahaan. Teknik pengambilan sampel menggunakan teknik purposive sampling. Data yang digunakan merupakan data sekunder yang berasal dari laporan tahunan perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan teknik analisis regresi linier berganda dengan menggunakan program SPSS 26. Berdasarkan hasil penelitian diperoleh bahwa ukuran perusahaan tidak berpengaruh terhadap manajemen pajak. Tingkat utang tidak mempengaruhi manajemen pajak. Profitabilitas berpengaruh terhadap manajemen pajak.
Pengaruh Struktur Kepemilikan Saham, Struktur Modal, Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Farmasi Yang Terdaftar Di BEI Tahun 2017-2022 Shabira Prihar Anindita; Dyah Ratnawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11342

Abstract

This research is to evaluate and show the influence of share ownership structure, which is separated into institutional and management ownership, capital structure, and profitability on firm value in pharmaceutical subsector businesses listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022. This is a quantitative analysis based on secondary data from the annual and sustainability reports of pharmaceutical subsector enterprises listed on the Indonesia Stock Exchange between 2017 and 2022. This analysis included pharmaceutical businesses listed on the Indonesia Stock Exchange between 2017 and 2022. The sample research approach employed was quota sampling, which yielded nine firms. The outcomes of this study reveal that institutional ownership, capital structure, and profitability all have an influence on firm value, while management ownership has no impact.
Karakter Eksekutif Memoderasi Determinan Tax Avoidance Widianti, Nanda Putri; Ratnawati, Dyah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24817

Abstract

Tujuan Penelitian: Penelitian yang dihadirkan bertujuan untuk mendapatkan bukti secara empiris terkait ada atau tidaknya hubungan dari profitabilitas dan ukuran perusahaan terhadap tax avoidance dimoderasi oleh karakter eksekutif.Metode Penelitian: Metode kuantitatif dengan dukungan data sekunder digunakan dalam penelitian ini. Data sekunder penelitian berupa laporan keuangan pada laman BEI dan web masing-masing perusahaan. Fokus penelitian tertuju pada perusahaan yang terdaftar sebagai sektor pertambangan di BEI pada tahun 2021-2023. Pengambilan sampel dilakukan dengan pertimbangan khusus (Purposive sampling). Sampel akhir penelitian berjumlah 96 yang merupakan 32 perusahaan dalam tiga tahun penuh. Analisis regresi moderasi digunakan sebagai gaya analisis atas data penelitian dengan bantuan alat uji software SPSS.Originalitas/Novelty: Kebaruan penelitian adalah penambahan variabel moderasi karakter eksekutif dan periode pengamatan 2021-2023.Hasil Penelitian: Penelitian menghasilkan temuan berupa terdapatnya pengaruh signifikan antara profitabilitas (ROA) terhadap tax avoidance dengan nilai signifikansi 0.015. Temuan lain menunjukkan perolehan nilai signifikansi sebesar 0.587 yang berarti bahwa tidak ditemui pengaruh antara ukuran perusahaan dan aksi tax avoidance. Nilai signifikasi sejumlah 0.033 pada variabel karakter eksekutif dianggap mampu memperkuat profitabilitas terhadap tax avoidance. Berkebalikan dengan kondisi sebelumnya, karakter eksekutif tidak mampu memperkuat atau bahkan memperlemah hubungan ukuran perusahaan dengan tax avoidance karena nilai uji menunjukkan signifikansi sebesar 0,618.Implikasi: Hasil penelitian dapat menjadi bahan pertimbangan pemerintah untuk menyusun kebijakan serta aturan yang berkaitan dengan perpajakan dengan harapan mempersempit upaya praktik penghindaran pajak.   Research Objectives: This novelty aims to obtain empirical evidence regarding the existence or absence of a relationship between profitability and company size on  moderated by executive characteristics.Research Method: Quantitative methods supported by secondary data were used in this study. The secondary data consisted of financial reports on the IDX website and the websites of each company. The study focused on companies listed as mining companies on the IDX in 2021-2023. Sampling was conducted using purposive sampling. The final sample consisted of 96 companies, representing 32 companies over three full years. Moderated regression analysis was used as the analytical method for the research data, with the assistance of SPSS software.Originality/Novelty: The novelty of this study lies in the addition of the moderating variable of executive character and the observation period of 2021-2023.Research Results: The study found a significant influence between profitability (ROA) and  with a significance value of 0.015. Another finding showed a significance value of 0.587, which means that there is no influence between company size and . A significance value of 0.033 for the executive character variable is considered to strengthen profitability against . Contrary to the previous condition, executive characteristics are unable to strengthen or even weaken the relationship between company size and  because the test value shows a significance of 0.618.Implications: The research results can serve as a basis for the government to formulate policies and regulations related to taxation, with the aim of reducing  practices.
MENGANALISIS KUALITAS LAPORAN KEUANGAN: PERAN CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN Dewanti, Felicia Rahma; Ratnawati, Dyah; Widodo, Ulfa Puspa Wanti
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v11i1.2455

Abstract

ABSTRAKSurvei yang dilakukan oleh ACGA menunjukkan perusahaan kurang dalam memerhatikan sistem corporate governancenya sehingga kualitas laporan keuangan yang dihasilkan pun cenderung rendah. Pada kenyataannya, perusahaan yang kerap tidak memerhatikan kualitas laporan keuangan ditunjukkan dengan maraknya kecurangan pada kualitas laporan keuangan beberapa tahun terakhir. Banyaknya faktor termasuk faktor internal memengaruhi kualitas laporan keuangan yang akan digunakan. Studi ini menganalisis hubungan antara corporate governance yang diproksikan menjadi lima komponen, yaitu kepemilikan institusional, kepemilikan manajerial, dewan direksi, dewan komisaris, dan komite audit dengan tambahan faktor internal lain yaitu ukuran perusahaan. Studi ini bertujuan untuk menguji dampak yang terjadi pada kualitas laporan keuangan jika dipengaruhi oleh corporate governance dan ukuran perusahaan. Dengan perusahaan bidang energi di BEI periode 2021-2023 sebagai sampel dan menggunakan laporan keuangan dan laporan tahunan sebagai data sekunder. Purposive sampling digunakan dalam teknik penelitian ini dan ditemui 99 sampel. Metode kuantitatif sebagai metode penelitian dan analisis regresi linear berganda digunakan sebagai media uji hipotesi. Studi ini menghasilkan bahwa kepemilikan institusional dan ukuran perusahaan berpengaruh. Sedangkan, kepemilikan manajerial, dewan direksi, dewan komisaris dan komite audit tidak berpengaruh terhadap kualitas laporan keuangan. ABSTRACTA survey conducted by ACGA shows that companies pay little attention to their corporate governance systems, resulting in low-quality financial reports. In fact, companies that often neglect the quality of their financial reports are prone to fraud, as evidenced by the prevalence of fraud in financial reports in recent years. Many factors, including internal factors, influence the quality of financial reports that will be used. This study analyzes the relationship between corporate governance, which is proxied by five components, namely institutional ownership, managerial ownership, board of directors, board of commissioners, and audit committee, with an additional internal factor, namely company size. This study aims to examine the impact on the quality of financial reports when influenced by corporate governance and company size. The study uses energy companies listed on the IDX from 2021 to 2023 as the sample and employs financial statements and annual reports as secondary data. Purposive sampling was used in this research technique, yielding 99 samples. A quantitative research method and multiple linear regression analysis were employed as the hypothesis testing tools. The study found that institutional ownership and company size have an impact. However, managerial ownership, the board of directors, the board of commissioners, and the audit committee do not affect financial statement quality.
PENGARUH OPERATING CAPACITY, SALES GROWTH, DAN PROFITABILITAS TERHADAP POTENSI FINANCIAL DISTRESS Fitriani, Niken; Ratnawati, Dyah
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v11i1.2424

Abstract

ABSTRAKDi tengah kondisi yang serba tidak pasti, ketahanan keuangan perusahaan menjadi aspek kunci dalam menjaga kontinuitas usaha, terutama dalam menghadapi risiko financial distress, yaitu keadaan perusahaan tekanan finansial berat berpotensi terjadi likuidasi jika tidak ditangani secara tepat. Penelitian ini menganalisis pengaruh operating capacity, ssales growth, dan profitabilitas terhadap financiall distress pada perusahaan ritel yang terdaftar di BEI selama periode 2021–2023. Kuantitatif ialah metode yang digunakan pada penelitian ini dengan data sekunder yang diperoleh dari laporan keuangan tahunan. Pemilihan sampel dilakukan dengan teknik purposive sampling. Analisis data menggunakan IBM SPSS versi 30 dengan teknik regresi linier berganda. Hasil analisis mengindikasikan operating capacity berpengaruh signifikan negatif terhadap financial distress, berbanding terbalik dengan sales growth yang tidak memberikan pengaruh signifikan terhadap financial distress. Profitabilitas yang diprokasikan dengan ROA berpengaruh signifikan positif terhadap financial distress. Temuan ini diproyeksikan menjadi tolak ukur bagi para pemangku kepentingan dalam mendeteksi tanda-tanda awal financial distress serta merumuskan strategi manajemen keuangan yang tepat.ABSTRACTIn an increasingly uncertain environment, corporate financial resilience plays a vital role in sustaining business continuity. This is particularly important when dealing with financial distress, a condition in which a company faces significant financial strain, potentially leading to liquidation if not managed effectively. This study examines the influence of operating capacity, sales growth, and profitability on financial distress among retail companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. A quantitative approach is employed in this study, utilizing secondary data derived from annual financial statements. The sample is selected through purposive sampling, and data analysis is conducted using IBM SPSS version 30 with multiple linear regression techniques. The findings reveal that operating capacity has a significant negative effect on financial distress. In contrast, sales growth does not exhibit a significant relationship with financial distress. Profitability, as measured by return on assets (ROA), demonstrates a significant positive effect on financial distress. These results are expected to provide valuable insights for stakeholders in detecting early warning signs of financial distress and in developing effective financial management strategies.
ANALISIS EFEKTIFITAS DJP ONLINE DALAM PEMBUATAN BUKTI POTONG (E-BUPOT) PADA PPH 21 Zumariz, Iyaza; Ratnawati, Dyah
Kinerja Vol 7 No 01 (2024): KINERJA : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v7i01.4085

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas sistem DJP Online dalam pembuatan Bukti Potong (e-Bupot) pada Pajak Penghasilan (PPh) 21. Metode penelitian melibatkan pengumpulan data dari berbagai sumber terkait implementasi e-Bupot oleh Direktorat Jenderal Pajak (DJP). Hasil analisis menunjukkan bahwa DJP Online telah berhasil meningkatkan efisiensi dalam proses pembuatan e-Bupot dengan mempercepat dan menyederhanakan proses tersebut. Penerapan teknologi ini juga memberikan kontribusi signifikan terhadap peningkatan akurasi data dan kepatuhan perpajakan. Keberhasilan DJP dalam mengimplementasikan e-Bupot tidak hanya memperbaiki layanan kepada wajib pajak, tetapi juga mengoptimalkan penggunaan sumber daya dengan efisien. Namun demikian, masih ada tantangan yang perlu diatasi, seperti perlindungan terhadap keamanan data dan pemeliharaan keandalan sistem secara berkelanjutan. Penelitian ini memberikan rekomendasi untuk terus memperbaiki infrastruktur teknologi informasi dan mengintensifkan pelatihan terkait kepada staf DJP guna memastikan keberlanjutan dari keberhasilan implementasi e-Bupot.
Determinants Of Interest In Public Accounting Careers Among Undergraduate Accounting Students: A Case Study at Upn Veteran East Java Aprilia, Anisa; Ratnawati, Dyah
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.591-606

Abstract

Purpose : This study aims to identify and analyze the factors that influence undergraduate accounting students' interest at the National Development University "Veteran" East Java in pursuing a career as a public accountant. Method: A quantitative research approach was applied. The study targeted students who had completed Audit 1 and Audit 2 courses and had internship experience. A total of 87 respondents were selected using the Slovin formula and stratified random sampling. Data were analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with SmartPLS 4.0 software. Results: The validity and reliability tests confirmed that all indicators met the required criteria. The model achieved a good predictive relevance (Q² = 0.622) and coefficient of determination (R² = 0.640), indicating that the model was effective in explaining variations in students’ career interest. Findings: Internship experience, academic achievement, financial rewards, and job market considerations each have a significant positive influence on students’ interest in becoming public accountants. Novelty: This study integrates expectancy theory with empirical testing using SEM-PLS in a specific institutional context, providing deeper insight into motivation-related factors in career choice among accounting students. Originality: The study contributes new empirical evidence from a developing country context, particularly focusing on UPN "Veteran" East Java, which has not been widely studied in previous research on accounting career interest. Conclusion: The research confirms that experiential, academic, economic, and market-related factors are key determinants of career interest in the public accounting profession. These insights are useful for educators, practitioners, and policymakers in designing interventions to strengthen students’ motivation toward public accounting careers. Type of Paper: Research Paper
Pengaruh Penerapan Self Assessment System, Hukum Pajak, Dan Sanksi Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Ahmad, Zukhrotun Naima; Ratnawati, Dyah
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i4.1922

Abstract

The purpose of this study is to find out how the application of self assessment systems, tax laws, and tax sanctions affects the level of compliance with tax obligations. The sample on this study uses purposive sampling methods as well as valid data of 52 tax obligers. Data processing techniques utilize Partial Least Square through the help of SmartPLS 4 application. The results of this study show that self-assessment systems, tax laws, and tax sanctions have a positive and significant impact on the level of compliance with tax obligations. Implications for this study are the need to maintain policies and incentives from the government in particular the Tax Commission by continuing to include taxpayers in the performance of their tax obligation so that it shows a positive impact for the State.
Empirical Study on the Determinants of Stock Returns: Evidence from the Banking Industry in Indonesia Puspita, Aida Indah; Ratnawati, Dyah
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1581

Abstract

Stock returns are a crucial element in investment, indicating the anticipated rate of return for investors. Thus, it is essential for investors to comprehend the elements that may affect stock returns. This study seeks to ascertain the impact of profitability, dividend policy, and company size on stock returns. This research is a quantitative analysis of secondary data obtained from the financial statements of banking firms listed on the IDX for the years 2019-2023. The sampling method employed was purposive sampling, which produced 12 corporate samples over a 5-year duration, resulting in a total of 60 data units. The analytical method employed was multiple linear regression analysis. The research findings indicate that profitability represented by ROE, has a significantly favorable impact on stock returns, signifying the company's capacity to make profits as an affirmative signal for investors. The dividend policy represented by the Dividend Payout Ratio (DPR), exerts a substantial negative influence, suggesting that investors choose firms that reinvest earnings for prospective growth. The company's size indicated by Ln total assets, does not influence stock returns due to a shift in investor attention from 2019 to 2023 towards smaller more adaptable banks, in contrast to larger less creative banks.
ANALYSIS OF FACTORS AFFECTING GOVERNMENT AGENCY PERFORMANCE : A STUDY ON SURABAYA CITY GOVERNMENT Putri, Alifia Kusuma; Ratnawati, Dyah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5878

Abstract

The purpose of this study is to examine how Surabaya City government agencies' performance is impacted by workload, internal control systems, and budget target clarity. These three factors are taken into account since they strategically contribute to the efficacy and efficiency of public services. Employees from 20 Regional Agency were given questionnaires as part of a quantitative data collection process, and multiple linear regression was used for analysis. The analysis's findings demonstrate that workload, internal control, and budget target clarity all significantly impact government agencies' performance at the same time. Workload has the most significant impact of the three. This result demonstrates that balanced task management is just as important as planning and supervision when it comes to efforts to enhance bureaucratic performance. In order to improve the effectiveness of public services at the local level, the study's recommendations suggest that internal control systems be strengthened, more targeted budgets be created, and tasks be distributed more fairly.
Co-Authors Adelia, Ega Ahmad, Zukhrotun Naima Aini, Septina Nur Alzahra Berlian Nurfitri Andyta Novasari Anggit Lisa Zahara Anisa Aprilia Aprilia, Jasmine Arifatin Nur Afifah Arifin, Dinah Tasyanda Nugraha Audrey Fryda Roselind Azalia Windy Rhohali Berliana Safira Dewanti, Felicia Rahma Dewi Ratih, Dewi Dewi, Meydi Silviana Dewi, Rizqi Silviana Fajar Syaiful Akbar Fitria Irma Saputri Alasta Fitriani, Niken Gardenia Try Puspitaningtyas Gianti, Sabrina Hanif Respati Sudira Hidayati, Nabila Dinar Inayah Inayah Irwina Maharani Putri Junestia Vianjaningrum Karina Lintang Ayu Salindri Khanida, Marisha Krisnawati, Anggi Kristina, Muliyani Linda Sulistiyowati Mochammad Naufal Azharin Muhammad Hilmi Arifin Muhammad Nur Maftuh Ihsan Nadya Maulidina Putri Nicholas Ricky Hansel Ardhana Ningsih, Pingit Kusuma Nurluthfi Oktavia, Ulla Prasetyaningtyas, Veronika Anggun Preswari, Raksi Puspita, Aida Indah Putri, Alifia Kusuma Putri, Femmylia Ferdyan Putri, Irwina Maharani Ramdania, Anisa Nur Rizky, Sari Fateh Safira Indah Puspita Salsa Mita Perdana Salsabila Izzatul Islam Salsabila Pramestya Putri Sari, Safira Mutiara Setiyarso, Reinka Sekar Wahyu Shabira Prihar Anindita Siti Rahayu Stevanie Amadea Ivana Govianne Tamadoy Thamrin Thorifatim Magfiroh Tituk Diah Widajantie Ulfa Puspa Wanti Widodo Widianti, Nanda Putri Zen, Ghaniya Azzahra Zukhrotun Naima Ahmad Zumariz, Iyaza